Back in May 2007, the US Supreme Court granted review in John R. Sand & Gravel Co. v. United States, No. 06-1164. Docket listing here. The issue, as I mentioned here is:
The statute of limitations codified in 28 U.S.C. § 2501 provides: Every claim of which the United States Court of Federal Claims has jurisdiction shall be barred unless the petition thereon is filed within six years after such claim first accrues. The question presented is:
Whether the statute of limitations in 28 U.S.C. § 2501 limits the subject matter jurisdiction of the Court of Federal Claims.
The petitioner's brief has been posted here (500kb pdf). The issue of whether a time limit is merely "procedural" or "jurisdictional" goes to whether it may be waived by the defendant. Procedural time limitations are lost if the defendant fails to assert them. Issues of subject matter jurisdiction, however, cannot be waived, and may be raised at any time (even on appeal) and on the court's own initiative. Big difference.
The federal government's brief is not due until September 28, 2007.